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2011 (2) TMI 304 - DELHI HIGH COURTSeizure - Penalty - During the course of raid, certain gold ornaments were seized. The officers concerned also conducted an exercise of weighing the gold ornaments as well as ascertaining the purity of the ornaments seized - Held that: Tribunal records in our view correctly, that the discrepancy in purity was not material as the Collector had, on 23-7-1987, ordered a re-examination of the gold ornaments seized when, it was found that while the number of pieces and the total weight of the ornaments remained the same, there was a slight difference in so far as purity was concerned - The method employed according to the authorities below is not accurate and therefore, there was a variation in the purity - mere discrepancy in purity did not vitiate the proceedings - Appeal is dismissed
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